ORDER :

[Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records of the second respondent in proceedings No.TN/RECY/CP- 51000923260000911/CCR 18746 dated 23.05.2017 and quash the same.]

1. The petitioner herein is an Establishment covered under the provisions of the Employees State Insurance Act, 1948 (hereinafter called as 'the Act'). In consequence to an inspection conducted by the first respondent on 04.05.2016, proceedings in Form C-18 dated 04.05.2016 was issued to the petitioner, calling upon them to pay the contribution for the period between 11/2009 to 11/2010. The petitioner, in their reply dated 10.06.2016 had stated that their establishment was covered under the ESI Act only with effect from October 2010 and hence the demand prior to that was pointless and also that the demand was barred by limitation. However, on 02.06.2017, the second respondent had issued an attachment notice dated 23.05.2017, for recovery of the contributions as per Form C-18 dated 04.05.2016, together with interest and other charges for a sum of Rs.1,64,598/-. Consequently, on 24.10.2017, the second respondent had issu